Developing cost management in customer-supplier relationships: three case studies [An article from: Journal of Purchasing and Supply Management]

This digital document is a journal article from Journal of Purchasing and Supply Management, published by Elsevier in 2004. The article is delivered in HTML format and is available in your Amazon.com Media Library immediately after purchase. You can view it with any web browser.

Description:
This study describes cost management development projects in three customer-supplier relationships and analyzes these projects from the perspective of relationships. Differences in suppliers' objectives, actions taken, and results gained in the projects were found in the explorative study, although the customer's objective was the same in all cases. The use of cost information depended on the balance of power between firms, on the trust between personnel, and on the volume of the firms' mutual business.